Achieving carbon neutrality in the peak of carbon dioxide emissions is a major strategic decision made by the CPC Central Committee with the General Secretary as the core to coordinate the two overall domestic and international situations. As an important part of constructing the "1+N" policy system for carbon neutrality in peak carbon dioxide emissions, the Ministry of Finance recently issued the Opinions on Financial Support for Carbon Neutralization in Peak Carbon Dioxide Emissions (hereinafter referred to as the Opinions), which clarified the working principles, main objectives, key directions and fields of financial support for carbon neutrality in peak carbon dioxide emissions. This will help fiscal and taxation policies to further reflect the requirements of green development, and provide a strong guarantee for China to achieve carbon neutrality at the peak of carbon dioxide emissions as scheduled.
The general secretary stressed: "We must persist in grasping both hands, promote the better combination of the government and the effective market, and establish and improve the incentive and restraint mechanism for' double carbon' work." Since the "Thirteenth Five-Year Plan", China has accelerated the improvement of the fiscal and taxation system that supports green and low-carbon development, and promoted "two hands" to jointly help and promote green. For example, the central government continues to strengthen financial support for related fields and support scientific research activities related to green and low-carbon development and clean energy development; By setting up a national green development fund, we will promote financing in the field of ecological protection (cooperation between the government and social capital), improve the leverage of financial funds on social capital, and stimulate the enthusiasm of market participants to carry out green investment and financing; Constantly improve the government's green procurement policy, effectively promote the development of energy-saving and environmental protection industries, and actively lead the whole society to form a green consumption trend.
It is particularly worth mentioning that since the Thirteenth Five-Year Plan, China has established a green tax system framework with environmental protection tax, resource tax and farmland occupation tax as "multiple taxes" and systematic preferential tax policies such as value-added tax and enterprise income tax as "multi-policy combination". While effectively curbing high pollution and energy consumption of enterprises, enterprises are encouraged to save energy and reduce emissions, and two-way adjustment helps green and low-carbon development. The formulation and implementation of these fiscal and taxation policies not only pay attention to the encouragement of ecological protection and innovation and development, but also strengthen the constraints on ecological destruction and extensive development, which has injected a strong impetus into high-quality development.
It is necessary to further play the role of fiscal and taxation policies as "baton" and "tractor", and promote market players and all sectors of society to actively protect, increase and seek green. Based on the current stage of development, focusing on supporting the realization of the peak carbon dioxide emission, this opinion makes it clear that fiscal policy will adopt five types of policy means, such as strengthening the guiding role of financial funds, improving the market-oriented diversified investment mechanism, giving play to the incentive and restraint role of tax policies, improving the government's green procurement policy, and strengthening international cooperation in dealing with climate change. Focus on supporting the construction of clean and low-carbon, safe and efficient energy system, green and low-carbon transformation of key industries, green and low-carbon technological innovation and basic capacity building, green and low-carbon living and resource conservation and utilization, consolidating and improving carbon sink capacity, improving green and low-carbon market system, and clearly outlining the blueprint for policy implementation. This document provides a powerful starting point for relevant parties to strengthen fiscal and tax support for green and low-carbon development, and also releases a strong signal of stabilizing expectations, and makes clear policy guidance for market participants to join green and low-carbon industries.
In order to implement fiscal and taxation work, help and promote green and achieve results, we must work hard to improve the effectiveness of policies. On the one hand, we must adhere to local conditions and make overall plans. Local financial departments should make overall consideration of local work basis and reality, formulate and implement financial support measures that are in line with their own reality and overall requirements, and promote the coordinated efforts of policies such as finance, taxation and government procurement. At the same time, we should adhere to the result orientation and reward the excellent and punish the poor. Strengthen budget constraints and performance management. The central government will reward and support areas that have achieved outstanding results in promoting related work, and appropriately deduct relevant transfer payment funds for areas that are not active or have not achieved obvious results in promoting related work, forming an incentive and restraint mechanism. In addition, it is necessary to strengthen exchanges and smooth internal and external flows. Strengthen multilateral and bilateral international financial dialogue, exchanges and cooperation, coordinate domestic and international resources, promote advanced green and low-carbon technologies and experiences at home and abroad, deeply participate in global climate governance, and actively strive for international resource support.
If you don't stop, the future can be expected As long as the policy of "1+N" is gradually implemented, the work of "double carbon" will be promoted to a new level, and the home of life will become more and more beautiful and pleasant.